Exhibit 16.1 August 20, 2004 Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Re: Marmion Industries Corp. Commission File Number 000-31507 We have read the statements that we understand Marmion Industries Corp. will include under Item 4 of the Form 8-K report it will file regarding the recent change of auditors. We agree with such statements made regarding our firm. We have no basis to agree or disagree with other statements made under Item 4. Very truly yours, /s/ Malone & Bailey, PLLC --------------------- Malone & Bailey, PLLC